Sounds like a very technical document... Without more context, it is very hard to say. It almost looks like it is referring to electromagnetic radiation, but I think it is talking about physical beams, probably made of steel. 'Shear correction factor' and 'theory of elasticity' suggest to me it is involving the engineering of a building. But again, without more context, it is hard to say with 100% certainty.

Beams are traditionally descriptions of building or civil engineering structural elements, but smaller structures such as truck or automobile frames, machine frames, and other mechanical or structural systems contain beam structures that are designed and analyzed in a similar fashion. A beam is a structural element that is capable of withstanding load primarily by resisting bending. The bending force induced into the material of the beam as a result of the external loads, own weight, span and external reactions to these loads is called a bending moment.